2016年-数据局_INCSR：洗钱和金融犯罪报告_EN_249页_3mb

报告摘要

Summary of the 2016 INCSR Volume II: Money Laundering and Financial Crimes

Core Content

The International Narcotics Control Strategy Report (INCSR) 2016 Volume II focuses on Money Laundering and Financial Crimes, highlighting the efforts of the United States and other countries to combat these issues in line with international standards and legal frameworks. The report is prepared under the Foreign Assistance Act of 1961 (FAA), specifically Section 489, which mandates evaluations of countries' compliance with the 1988 United Nations Drug Convention and their anti-money laundering (AML) and counter-terrorist financing (CFT) regimes.

Main Objectives

To assess the effectiveness of countries' AML/CFT regimes.
To identify "Major Money Laundering Countries" and their role in facilitating illicit financial activities.
To provide insights into the legal infrastructure, capacity for international cooperation, and information sharing related to money laundering and financial crimes.
To highlight U.S. government efforts in providing training, technical assistance, and information sharing to countries around the world.

Key Concepts and Definitions

Term	Description
AML/CFT	Anti-Money Laundering/Combating the Financing of Terrorism, a legal and enforcement regime to prevent illicit financial activities.
Bearer Share	A security owned by whoever holds the physical certificate, not registered with the issuing company.
Black Market Peso Exchange (BMPE)	A major money laundering scheme in the Western Hemisphere, involving trade-based money laundering and "smurfing".
Bulk Cash Smuggling	Transporting large amounts of cash across borders to conceal illicit proceeds.
Cross-border currency reporting	Mandatory reporting of cash and monetary instruments transported across borders.
Counter-valuation	Misrepresenting trade values to settle debts or transfer funds.
Currency Transaction Report (CTR)	Reports required by financial institutions for large transactions, transmitted to financial intelligence units (FIUs).
Customer Due Diligence (CDD/KYC)	Processes to verify customer identity and assess risk in financial transactions.
Digital Currency	Internet-based currency without legal tender status, used for transactions.
Egmont Group of FIUs	International standard-setter for financial intelligence units, promoting cross-border information sharing.
FATF-Style Regional Bodies (FSRBs)	Regional centers for AML/CFT compliance, modeled after the Financial Action Task Force (FATF).
Financial Intelligence Unit (FIU)	Central agencies responsible for analyzing and disseminating financial information related to crime and terrorism.
Hawala	A trust-based system for transferring money or value without physical movement, often used in areas with limited formal financial institutions.
Hawaladar	A broker in a hawala system.
International Business Company (IBC)	Offshore entities used to obscure financial activities, often in money laundering.
Integration	The final stage of money laundering, reintroducing illicit funds into the economy as legitimate activity.
Kimberly Process (KP)	UN initiative to prevent conflict diamonds from entering international markets.
Layering	Second stage of money laundering, involving complex transactions to obscure the source of funds.
Legal Person	An entity (e.g., company) with legal rights and obligations, as opposed to a natural person.
Mutual Evaluation (ME)	Peer review process to assess compliance with AML/CFT standards.
Mutual Evaluation Report (MER)	Report summarizing the results of a mutual evaluation by FATF or FSRB.
M-Payments	Use of mobile phones for financial transactions and value transfer.
Natural Person	A real human being, as opposed to a legal entity.
Offshore Financial Center (OFC)	Jurisdictions with low tax rates and minimal financial regulations, often used for illicit activities.
Over-invoicing/Under-invoicing	Misrepresenting trade values to transfer money or offset debts.
Smurfing/Structuring	Splitting large deposits into smaller ones to evade reporting requirements.
Suspicious Activity Report (SAR/STR)	Reports filed by financial institutions when they suspect criminal or terrorist funding.
Tipping Off	Disclosure of suspicious activity to the subject or third parties, which is criminalized under FATF recommendations.
Trade-Based Money Laundering (TBML)	Using trade transactions to disguise illicit proceeds.
Trade Transparency Unit (TTU)	Analyzes trade data to detect discrepancies indicative of TBML or other financial crimes.
Zakat	A religious obligation in Islam to give a portion of wealth to charity, often used in illicit financial systems.

Major Money Laundering Countries (2015)

The report identifies the following countries and jurisdictions as "Major Money Laundering Countries" due to their financial institutions and/or non-financial sectors engaging in transactions involving significant proceeds from serious crime:

Afghanistan
Antigua and Barbuda
Argentina
Australia
Austria
Bahamas
Belize
Bolivia
Brazil
British Virgin Islands
Burma
Cambodia
Canada
Cayman Islands
China, People's Republic of
Colombia
Costa Rica
Curacao
Cyprus
Dominican Republic
France
Germany
Greece
Guatemala
Guernsey
Guinea-Bissau
Haiti
Hong Kong
India
Indonesia
Iran
Iraq
Isle of Man
Israel
Italy
Japan
Jersey
Kenya
Latvia
Lebanon
Liechtenstein
Luxembourg
Macau
Mexico
Netherlands
Nigeria
Pakistan
Panama
Paraguay
Philippines
Russia
Singapore
Sint Maarten
Somalia
Spain
Switzerland
Taiwan
Thailand
Turkey
Ukraine
United Arab Emirates
United Kingdom
United States
Uruguay
Venezuela
West Bank and Gaza
Zimbabwe

U.S. Government Activities

The U.S. government, through various agencies such as the Department of Justice, Department of State, Department of Treasury, and Department of Homeland Security, has been actively involved in:

Providing training and technical assistance to over 100 countries.
Supporting multilateral organizations like the FATF, UN Global Programme, and regional bodies.
Enhancing international cooperation and information sharing.
Strengthening AML/CFT legal frameworks and enforcement capabilities.
Conducting mutual evaluations and country reports to assess compliance with international standards.

Conclusion

The report underscores the global threat posed by money laundering and financial crimes, particularly in the context of narcotics trafficking and terrorist financing. It emphasizes the importance of international cooperation, legal compliance, and financial transparency in combating these issues. The continued development of AML/CFT regimes is vital to maintaining political stability, democracy, and free markets, as well as preventing corruption and economic destabilization.

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